(2) For the purposes of this section a body corporate registered in Saorstát Eireann under the Companies Acts, 1908 to 1924, shall be deemed to carry on business at its registered office, and every other body corporate and every unincorporated body shall be deemed to carry on business at its principal office or place of business in Saorstát Eireann.

4.
—Where an offence under any section of the Principal Act or this Act committed by a body corporate is proved to have been committed with the consent or approval of, or to have been facilitated by any neglect of, any director, manager, secretary, or other officer of such body corporate, such director, manager, secretary or other officer (as the case may be) shall also be deemed to be guilty of such offence and shall be liable to be proceeded against and punished accordingly.